{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.7.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.7.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.7.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.7.html"}],"law_id":58675,"edition_id":1,"section_id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","history":"2012, c. 594; 2014, c. 757.","full_text":"A\n\nThe Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for veterans residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article and procedures for appealing a decision of the Commissioner of the Department of Veterans Services to a circuit court pursuant to subsection B. The Commissioner of the Department of Veterans Services may also provide written guidance to, and respond to requests for information from, veterans residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article.B\n\nThe Commissioner of the Department of Veterans Services shall hear and decide appeals by veterans residing in the Commonwealth from a denial of their application pursuant to § 58.1-3219.6 by a commissioner of the revenue or other assessing officer. However, such appeal shall be limited to appeals based upon a finding of fact regarding eligibility criteria set forth in subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article. The Commissioner of the Department of Veterans Services shall not be authorized to hear or decide appeals regarding a dispute over the assessed value of any property. Nothing in this section shall be construed to limit the appeal of a decision of the Commissioner of the Department of Veterans Services by either party to the circuit court in the locality in which the veteran resides.","order_by":null,"text":{"0":{"id":215027,"text":"The Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for veterans residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article and procedures for appealing a decision of the Commissioner of the Department of Veterans Services to a circuit court pursuant to subsection B. The Commissioner of the Department of Veterans Services may also provide written guidance to, and respond to requests for information from, veterans residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":215028,"text":"The Commissioner of the Department of Veterans Services shall hear and decide appeals by veterans residing in the Commonwealth from a denial of their application pursuant to § 58.1-3219.6 by a commissioner of the revenue or other assessing officer. However, such appeal shall be limited to appeals based upon a finding of fact regarding eligibility criteria set forth in subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article. The Commissioner of the Department of Veterans Services shall not be authorized to hear or decide appeals regarding a dispute over the assessed value of any property. Nothing in this section shall be construed to limit the appeal of a decision of the Commissioner of the Department of Veterans Services by either party to the circuit court in the locality in which the veteran resides.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15406,"edition_id":1,"name":"Exemption for Disabled Veterans","identifier":"2.3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:54:41","date_modified":"2026-06-26 03:54:41","permalink":{"id":257163,"object_type":"structure","relational_id":15406,"identifier":"2.3","token":"58.1\/III\/32\/2.3","url":"\/58.1\/III\/32\/2.3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","metadata":false},{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},{"id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","metadata":false}],"previous_section":{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},"next_section":{"id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.7\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapter 594<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2014, chapter 757<\/a>.<\/p>","references":[{"id":69625,"section_number":"2.2-4002","catch_line":"Exemptions from chapter generally","order_by":null,"url":"\/2.2-4002\/"}],"refers_to":[{"id":76373,"section_number":"58.1-3219.6","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3219.6\/"}],"permalink":{"id":257173,"object_type":"law","relational_id":58675,"identifier":"58.1-3219.7","token":"58.1\/III\/32\/2.3\/58.1-3219.7","url":"\/58.1-3219.7\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","dublin_core":{"Title":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.7","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commissioner of the Department<\/span> of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for veterans residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article and procedures for appealing a decision of the Commissioner of the Department<\/span> of Veterans Services to a circuit<\/span> court<\/span> pursuant to subsection B. The Commissioner of the Department<\/span> of Veterans Services may also provide written guidance to, and respond to requests for information from, veterans residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commissioner of the Department<\/span> of Veterans Services shall hear and decide appeals<\/span> by veterans residing in the Commonwealth from a denial of their application pursuant to § 58.1-3219.6<\/a> by a commissioner of the revenue or other assessing officer. However, such appeal<\/span> shall be limited to appeals<\/span> based upon a finding<\/span> of fact<\/span> regarding eligibility criteria set forth in subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and this article. The Commissioner of the Department<\/span> of Veterans Services shall not be authorized to hear or decide appeals<\/span> regarding a dispute over the assessed value of any property. Nothing in this section shall be construed to limit the appeal<\/span> of a decision of the Commissioner of the Department<\/span> of Veterans Services by either party<\/span> to the circuit<\/span> court<\/span> in the locality in which the veteran resides. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMISSIONER OF THE DEPARTMENT OF VETERANS SERVICES; RULES AND REGULATIONS;\nAPPEAL (\u00a7 58.1-3219.7)\n\nA. The Commissioner of the Department of Veterans Services shall promulgate\nrules and regulations governing the administration and implementation of the\nproperty tax exemption under this article. Such rules and regulations shall\ninclude, but not be limited to, written guidance for veterans residing in the\nCommonwealth and for commissioners of the revenue or other assessing officers\nrelating to the determination of eligibility for the property tax exemption\nunder this article and procedures for appealing a decision of the Commissioner\nof the Department of Veterans Services to a circuit court pursuant to subsection\nB. The Commissioner of the Department of Veterans Services may also provide\nwritten guidance to, and respond to requests for information from, veterans\nresiding in the Commonwealth and commissioners of the revenue or other assessing\nofficers regarding the exemption under this article, including interpretation of\nthe provisions of subdivision (a) of Section 6-A of Article X of the\nConstitution of Virginia and this article.\n\nB. The Commissioner of the Department of Veterans Services shall hear and decide\nappeals by veterans residing in the Commonwealth from a denial of their\napplication pursuant to § 58.1-3219.6 by a commissioner of the revenue or\nother assessing officer. However, such appeal shall be limited to appeals based\nupon a finding of fact regarding eligibility criteria set forth in subdivision\n(a) of Section 6-A of Article X of the Constitution of Virginia and this\narticle. The Commissioner of the Department of Veterans Services shall not be\nauthorized to hear or decide appeals regarding a dispute over the assessed value\nof any property. Nothing in this section shall be construed to limit the appeal\nof a decision of the Commissioner of the Department of Veterans Services by\neither party to the circuit court in the locality in which the veteran resides.\n\nHISTORY: 2012, c. 594; 2014, c. 757.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}